Question

3．

BORDER CROSSINGS While there are no restrictions on zhe amount of money that you can bring across the border．you must report to both the US and Canadian border services amounts equal to or greater than 10.000． PERSONALEXEMPTIONS（免稅） ON PURCHASES AMERICANS RETURNING TO THEUS Lessthan48hours：200 US 48 hours or more：800USduty-freepersonalexemption． next 1.000 US at 3% Including up to 100 cigars and 100 cigarettes． CANADIANS RETURNING TO CANADA Less than 24 hours：50CAN 48hoursormore：400 CAN Including up to 100 cigars and 200 cigarettes． 7 days or more：$ 750 CAN Including up to 100 cigars and 200 cigarettes． DOCUMENTATION NEEDED FOR BORDER CROSSING LAND OR SEA TO THE US（INCLUDING FERRIES） A valid passport or passport card，or a NEXUS card． （A NEXUS card is a Tru sted Traveler Program that provides quick travel for pre-approved，low risk travelers through special lanes．） A recent Washington State，New York or BC driver's license． Note：Ch ildren 15 years of age and younger require only a birth certificate or copy．（Certified copies are not required but are advised．） AIR TRAVEL TO THE US A valid passport，an Air NEXUS card，or a U．S．Coast Guard Merchant Marine Document．

64．If a Canadian who is on a 7-day trip to New York buys 800CAN worth of goods，howmuch should he pay tax on when returning home？D

A．800CAN

B．750CAN

C．400CAN

D．50CAN

65．For an American citizen on a2-day tour of Canada，how much tax does he have to pay on 1.600US worth of purchases when returning to the US？A

A．24US

B．48US

C．52US

D．200US

66．What documentation should a couple with a 7-year-old child carry when they drive a car from Canada to America？C
A．ABC driver's license，an Air NEXUS card，and a birth certificate．
B．An Air NEXUS card，a U．S．Coast Guard Merchant Marine Document，and a birth certificate．
C．Two vaild passport crads and a certified copy of a birth certificate．
D．A NEXUS card，a U．S．Coast Guard Merchant Marine Document，and a certified copy of a birth certificate．

Answer 1

分析 本文介紹了美國和加拿大在處境方面的一些問題，雖然美國和加拿大對出境所攜帶的現(xiàn)金數(shù)量沒有限制，但是必須向兩國的過境服務(wù)處匯報．同時文章介紹了一些出境購買東西時免稅和納稅的相關(guān)知識．

解答 64．D 細(xì)節(jié)理解題．根據(jù)標(biāo)題"CANADIANS RETURNING TO CANADA"下的第三點"7 days or more：750CAN"可知，750 CAN是免稅的，所以當(dāng)他回國時，需要付800CAN-750CAN=50CAN，故選D．
65．A細(xì)節(jié)理解題．根據(jù)標(biāo)題"AMERICANS RETURNNING TO THEUS"下的第二行"48hoursormore：800 US duty-free personal exemption，next 1，000USat3%"可知，800 US 免稅，而除800以外的800到1000以內(nèi)需交3%的稅，所以需要付（1600US-800 US）×30%=$ 24 US，故選A．
66．C 細(xì)節(jié)理解題．根據(jù)標(biāo)題"LAND OR SEA TO THE US （INCLUDING FERRIES）"下的第一行"A valid passport or passport card，or a NEXUS card．"可知這對夫婦需要兩個有效的護照．再由下文的NOTE中的"Ch ildren 15 years of age and younger require only a birth certificate or copy．"可知15歲以下兒童只需要一個出生證明或復(fù)印件，故選C．

點評 本文是廣告布告類閱讀，主要考查細(xì)節(jié)理解題．做題時，首先看題目要求我們理解什么細(xì)節(jié)，找出關(guān)鍵詞，運用尋讀的技巧迅速在文章里找出相應(yīng)的段落、句子或短語．認(rèn)真比較選項和文中細(xì)節(jié)，在正確理解細(xì)節(jié)的前提下，確定最佳答案．